United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N020653 - NY N020741 > NY N020676

Previous Ruling Next Ruling
NY N020676





December 20, 2007

CLA-2-73:OT:RR:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.0080; 7323.99.9060; 7324.90.0000; 7326.90.8587

Ms. Carly Deane
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of a tumbler, soap dish, toothbrush holder, tissue box cover and wastebasket from China

Dear Ms. Deane:

In your letter dated November 29, 2007, on behalf of Revman International, you requested a tariff classification ruling. The samples which you submitted are being returned.

The merchandise under consideration is a tumbler, soap dish, toothbrush holder, tissue box cover and wastebasket. They will be imported under the style name “Retreat Wicker” and will be sold separately at retail.

Each item is composed of a base metal body with woven wicker covering its outer vertical surface. The tumbler is made of stainless steel, while the other articles are made of iron that has a powder body painting to protect against rust. The wicker is made from Alpinia Speciosa, which is dried and fumigated in sulfur. It is then woven and sprayed with a layer of lacquer for waterproofing.

The tumbler measures approximately 4-1/2 inches tall by 3 inches in diameter. The soap dish is oval in shape and measures approximately 1-inch high by 5-3/4 inches long by 4 inches wide. The toothbrush holder is oval in shape and measures approximately 4 inches high by 4 inches long by 2 inches wide. Its metal top includes two small cutouts for toothbrushes and a larger cutout for a tube of toothpaste. The tissue box holder measures approximately 6 inches high by 5 inches long by 5 inches wide. Its metal top includes a round cutout for tissues. The wastebasket measures approximately 10 inches high by 7-1/2 inches in diameter.

You suggest classification in subheading 4602.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles made from plaiting materials, of other vegetable materials, wickerwork.

However, the bathroom accessories are completely made of metal and only decoratively covered on the exterior sides with vegetable plaiting material. The essential character of the accessories is imparted by the metal because of the primary role the metal plays in the functioning of these articles. The prominent decorative role the plaiting material plays is secondary to the functioning of these articles.

The applicable subheading for the tumbler will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the tissue box cover will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the soap dish and toothbrush holder will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.

The applicable subheading for the waste paper basket will be 7326.90.8587, HTSUS, which provides for other articles of iron or steel, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: